After a fiscal year closes, state officers and budget units may not create or approve new obligations or expenditures against that year’s appropriations, and expired-year expenditures may not be charged to those appropriations.
45.229 Appropriations -- Lapsing. (1) No state officer or budget unit shall, after the close of any fiscal year, incur, or vote, order, or approve the incurring of, any obligation or expenditure under any appropriation for that fiscal year, and no expenditure shall be made from or charged to any appropriation for any fiscal year that has expired at the time the obligation of the expenditure was incurred. (2) The Finance and Administration Cabinet may, for a period of thirty (30) days after the close of any fiscal year, draw warrants against the available balances of appropriations made for that fiscal year, for the payment of expenditures incurred during that year or in fulfillment of contracts properly made during that year, but for no other purpose. Except as provided in KRS 48.705, after the expiration of thirty (30) days from the beginning of each fiscal year, all balances of appropriations for the prior fiscal year shall lapse to the surplus account of the general fund or road fund unless a branch budget bill provides that the appropriation from which the expenditures shall be paid does not lapse. No further payments shall be made on any claims on account of expenditures of the prior fiscal year. Effective: November 3, 1995 History: Amended 1995 (3d Extra. Sess.) Ky. Acts ch. 2, sec. 2, effective November 3, 1995. -- Amended 1990 Ky. Acts ch. 507, sec. 2, effective July 13, 1990. -- Created 1982 Ky. Acts ch. 450, sec. 36, effective July 1, 1983. 2026-2028 Budget Reference. See Legislative Branch Budget, 2026 Ky. Acts ch. 166, Pt. I, A at 2039. 2026-2028 Budget Reference. See Legislative Branch Budget, 2026 Ky. Acts ch. 166, Pt. II, 11, (5) at 2040. 2026-2028 Budget Reference. See Transportation Cabinet Budget, 2026 Ky. Acts ch. 167, Pt. I, A, 4, (9) at 2044. 2026-2028 Budget Reference. See Transportation Cabinet Budget, 2026 Ky. Acts ch. 167, Pt. I, A, 4, (14) at 2044. 2026-2028 Budget Reference. See Transportation Cabinet Budget, 2026 Ky. Acts ch. 167, Pt. II, (2) at 2048. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, A, 4, (10) at 2052. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, A, 6, (1) at 2053. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, A, 14, (1) at 2056. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, A, 22, (5) at 2061. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, A, 22, (6) at 2061. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, A, 30, (1) at 2068. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, B, 1, (2) at 2069. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, B, 1, (7) at 2069. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, B, 1, (8) at 2069. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, C, 1, (3) at 2070. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, C, 3, (3) at 2075. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, D, 6, b, (2) at 2078. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, D, 7, (2) at 2079. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, E, 4, (1) at 2081. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, F, 3, (3) at 2082. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, G, 3, (8) at 2089. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, G, 6, (8) at 2091. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, H, 1, (5) at 2094. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, H, 4, (4) at 2096. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, K, 11, (7) at 2109. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. I, M, 10, (1) at 2114. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. II, (2) at 2115. 2026-2028 Budget Reference. See State/Executive Branch Budget, 2026 Ky. Acts ch. 168, Pt. III, 6 at 2159. 2026-2028 Budget Reference. See Judicial Branch Budget, 2026 Ky. Acts ch. 183, Pt. I, A, 1, a, (6) at 2387. 2026-2028 Budget Reference. See Judicial Branch Budget, 2026 Ky. Acts ch. 183, Pt. I, A, 1, b, (1) at 2387. 2026-2028 Budget Reference. See Judicial Branch Budget, 2026 Ky. Acts ch. 183, Pt. I, A, 1, c, (1) at 2388. 2026-2028 Budget Reference. See Judicial Branch Budget, 2026 Ky. Acts ch. 183, Pt. III, 5 at 2390.